Guidance

January 2025 — NCTS Phase 5: final state rules

Updated 20 January 2025

Important information for all transit users

On 21 January 2025, all member countries of the Common Transit Convention (CTC) will introduce the final new features of New Computerised Transit System (NCTS) Phase 5. These are known as final state rules.

To help you prepare for the implementation of final state rules we’re issuing regular updates. You can find all our transit updates on GOV.UK.

What’s changing — time and date of final state rules

We previously advised that final state rules will be implemented on 22 January 2025.

We have now confirmed with the CTC commission, Directorate General for Taxation and Customs Union (DG TAXUD), that final state rules will be effective from 21 January 2025 at 12:01am.

What you need to do

Software providers should make sure their customers are aware of this change and how their customers will receive the changes to their software products.

Traders and declarants should check with their software provider that they are ready to implement the changes.

Traders and declarants should also make sure they are familiar with the changes that will be in effect from 21 January 2025. These changes can be found on the transit updates on GOV.UK and are summarised as follows:

  • removal of the mandatory requirement for a paper Transit Accompanying Document (TAD)
  • electronic presentation of Movement Reference Number (MRN)
  • mandatory commodity codes for all goods in transit
  • pre-lodged declarations and amendments to pre-lodged declarations
  • multiple house consignments
  • office of incident

Traders and declarants who use the free-to-use web portal on the Government Gateway should note that this will automatically be updated to reflect the above changes, at the implementation date and time.

However, multiple house consignments are not available through the web portal.

What’s next

In December 2025, we will provide further information confirming the downtime period when NCTS GB and XI systems will be unavailable, whilst we implement these changes.

We will host a webinar on 7 January 2025 to recap all of the changes coming into effect from 21 January 2025 — look out for the invitation from your Trade Association or HMRC contact.

We will not be amending the date on our previously issued communications, held on the transit newsletter page so make a note of this date.